Concise Bible Dictionary:
This is described as being fashioned with a graving tool after it had been made a molten image. The earrings of the women, of the sons and daughters, and probably of the men, were given up for the object. The Israelites on their leaving had been amply supplied with jewels by the Egyptians and no doubt more trinkets were given to Aaron than those actually being worn. Nothing is said about the size of the calf, but a comparatively small image when on a pedestal would have been seen by the multitude. It is probable that the calf was intended as a representation of God, and would come under the second commandment rather than the first. Aaron said, “This is thy god, O Israel, which brought thee up out of the land of Egypt” (as it should read); and “Tomorrow is a feast to Jehovah” (Ex. 32:1-6).
This form of idolatry is more specious than that of disowning God altogether and setting up an idol instead, but it is as really idolatry, and it was signally punished by God. There was the same worship in Egypt with the bull Apis, which was said to represent the god Osiris; this may have suggested the idea to the Israelites of making a calf. The same sin was repeated by Jeroboam who was afraid of his people going up to Jerusalem to worship: he set up two calves, one in Bethel and one in Dan, and proclaimed, “Behold thy gods, O Israel, which brought thee up out of the land of Egypt” (1 Kings 12:28-33). Idolatry did not stop here with Israel, for they went on to worship “all the host of heaven, and served Baal” (2 Kings 17:16). The above specious form of idolatry is perpetuated in Christendom in the images in the churches, and on the road-side in any Roman Catholic country.
The fact that the golden calf was burnt by Moses before it was ground to powder has given rise to a great deal of discussion. It has been suggested that the image was really formed of wood and merely covered with gold; but the account will not allow this, for it says it was “molten,” and then shaped more perfectly by the graver. It sufficiently meets the case if we suppose that the calf was at least softened by fire, if not melted, then beaten into thin plates, before being pounded into dust and strewn into the brook (Ex. 32:20).
From Manners and Customs of the Bible:
Psalm 106:19-20. They made a calf in Horeb, and worshiped the molten image. Thus they changed their glory into the similitude of an ox that eateth grass.
There is thought to be an allusion here to a custom which was practiced in Egypt in connection with the worship of the sacred calf, Apis. Godwyn says: “The party that repaired unto him tendered a bottle of hay or grass; which, if he received, then it betokened a good and happy event; if, otherwise, he refused it, then it did portend some evil to come” (Moses and Aaron, book 4, chapter 5).
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